Property Ownership

In Arkansas, unpaid property taxes become a lien on the property as of:

AOctober 15 of the tax year
BJanuary 1 of the year for which they are assessed✓ Correct
CThe date the taxpayer receives the tax bill
DThe date of delinquency

Explanation

In Arkansas, real property taxes attach as a lien on January 1 of the year for which they are assessed. This means property taxes constitute a lien even before they are billed or become technically due.

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